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V0145-17 ·23 January 2017 ·consulta-vinculante Medium impact
Tax

Geographic mobility reduction requires proof of actual residence change

A taxpayer asked whether they could claim the geographic mobility reduction after accepting a job in another municipality without changing their registration. The DGT responds that a change of residence is a factual issue that must be proven by any means, not merely by registration or fiscal address.

In 6 key points

How it affects those involved

Taxpayers must provide evidence of an actual change in habitual residence to claim the geographic mobility reduction, regardless of registration status.

Lifecycle

2017-01-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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